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Previous	OP 1695/2014/120/2-1 Are related - party acquisition in anticipation of exchange technically and theoretically valid ?	OP 1695/2014/120/2-2 How effective planning can increase the tax benefits of corporate NOLs	OP 1695/2014/120/2-3 Prop. regs. apply " Delta " approach for dividend - equivalent payments to foreign persons	OP 1695/2014/120/2-4 Tax shelters and the decline of the rule of law	OP 1695/2014/120/3 Will the Service's New Approach to APAs prove to be more efficient and effective ?	OP 1695/2014/120/4 Partnerships	OP 1695/2014/120/5-1 Making accounting method changes to comply with the new tangible property regulations	Next

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Biblioteca del Instituto de Estudios Fiscales

Tax shelters and the decline of the rule of law by Richard M. Lipton